West Ben. Act XXI of 1972. West Ben. Act VI of 1979. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994.
a2c21daeedbd07dfc71802b15f5aea5912c249b5 · 1994 · West Bengal
Parent: The West Bengal Sales Tax Act, 1994 (ecbd2ef429495b8c46663a691b1c78058dc8232f)
Text
West Ben. Act XXI of 1972. West Ben. Act VI of 1979. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XXIII of 1997 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1997. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 28th November, 1997.] [28th November, 1997.] An Act to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994. WHEREAS it is expedient to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal State Tax on Professions,Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Forty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:- (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1997. (2) This section and section 6 shall come into force at once; section 2, section 4 and sub-clause (b) of clause (4) of section 5 shall be deemed to have come into force on the 18th day of September, 1997; clause (1), and clause (3), of section 5 shall come into force and shall be deemed to have come into force on the 1st day of May, 1995; clause (2) of section 5 shall be deemed to have come into force on the 1st day of May, 1997; and section 3 and sub-clause (a) of clause (4) of section 5 shall come into force on the 15th day of December, 1997. Short title and commencemRule TOC
9A · (1) Notwithstanding any proceeding being initiated under sub-section (10) of section 9 for recovery of any amount due on account of luxury tax, penalty or interest
17B · (1) Notwithstanding anything contained in section 17A, if the State Government is, at any time, of opinion that it would be in the public interest so to do, it may, by notification, exempt retrospectively, or prospectively, the operation of section 17A in respect of sales of all or any of the goods specified in Schedule II or in respect of such class or classes of sales of the goods referred to in clause (a) of sub-section (2) of section 17A.
5 · of 1908.
6 · (1) The West Bengal Taxation Laws (Amendment) Ordinance, 1997, is hereby repealed.
